How can I find a list of certified tobacco manufacturers authorized to sell cigarette and roll-your-own brands in the State of Missouri?

I submitted a cigarette tax decal order. When will I receive the decals?

Orders received in the morning are shipped the same day via UPS. Orders received in the afternoon are shipped the next day. Wholesalers may request decals to be shipped by express mail, next day air, etc., if they furnish their shipping account number.

If I purchase cigarettes or other tobacco products from the Internet, are the taxes still due?

Is sales tax applicable on cigarettes and other tobacco products?

Cigarettes:

The retail sale of cigarettes is subject to Missouri sales tax. However, sales tax does not apply to that portion of the price charged for cigarettes that represents the Missouri cigarette tax, because the state cigarette tax is imposed on the consumer and therefore is not part of the seller's gross receipts. In addition sales tax does not apply to that portion of the price which represents the St. Louis County or Jackson County cigarette tax, because these two taxes are administered under the same statutes as the state cigarette tax.

Sales tax does apply to the portion of the retail price charged for cigarettes that represents the federal cigarette tax, even if it is stated separately to the consumer. The federal tax is not imposed on the ultimate purchaser but rather on the manufacturer, and therefore is part of the seller's gross receipts upon which sales tax applies.

Sales tax also applies to city business license taxes imposed on businesses selling cigarettes. The city business taxes are not directly imposed on consumers, they are a cost of doing business and are subject to sales tax, even if they are separately stated to the consumer.

Other Tobacco Products:

Sales tax applies to the entire sales price charged for other tobacco products including the federal tax and the Missouri other tobacco tax portion of the price.